FG MERGER CORP.
105 S. Maple Street
Itasca, Illinois 60143
February 24, 2022
VIA EDGAR & TELECOPY
Division of Corporation Finance
Office of Trade and Services
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549
| RE: | FG Merger Corp. (the “Company”) | |
| Registration Statement on Form S-1 | ||
| (File No. 333-262298) (the “Registration Statement”) | ||
Ladies and Gentlemen:
The Company hereby requests, pursuant to Rule 461 promulgated under the Securities Act of 1933, as amended, acceleration of effectiveness of the Registration Statement so that such Registration Statement will become effective as of 9:00 a.m. EST on February 25, 2022, or as soon thereafter as practicable.
| Very truly yours, | |||
| FG Merger Corp. | |||
| By: | /s/ M. Wesley Schrader | ||
| Name: | M. Wesley Schrader | ||
| Title: | Chief Executive Officer | ||
